ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

673

urer shall as soon as possible consider the same, and if the comp-

troller and treasurer shall both be of opinion that such ascertain-

ment and assessment of the State tax commissioner is erroneous

and ought to be changed, they shall change the same accordingly

and the ascertainment and assessment so agreed upon by the comp-

troller and treasurer shall be final; but if either the comptroller

Appeal.

or treasurer shall agree with the tax commissioner as to the cor-

rectness of the ascertainment and assessment so made by him then

the appeal shall be dismissed and the original ascertainment and

assessment shall be and remain as the true ascertainment and

assessment for such year.

SEC. 5. And be it enacted, That the state tax commissioner be

and he is hereby authorized and empowered to examine under

oath, to be by him administered, any officer or agent of any such

corporation or company touching the business in this State of

such corporation or company, and the receipts and revenues ac-

cruing therefrom, and any such officer or agent refusing to be

sworn, or refusing to testify his or her knowledge touching the

said subject matter, shall forfeit and pay to the State of Mary-

land, the sum of five hundred dollars for each such refusal, to be

Officers,&c

recovered by action at law, in the name of the State, against such

under oath

officer or agent in any court of this State having jurisdiction ;

the said State tax commissioner may also examine under oath

any other person whom he may be advised or may believe has

knowledge and information in the premises, and any such person

refusing to be sworn or refusing to testify his or her knowledge

in the premises, shall forfeit and pay to the State of Maryland,

the sum of five dollars for each such refusal, to be recovered by

action at law, in the name of the State, against such persons so

refusing, before a justice of the peace having jurisdiction; audit

shall be the duty of the State's attorney of the county or city

where such refusal has occurred on the information of the State

tax commissioner, to bring suit for the recovery of such for-

feitures as often as they may have occurred.

SEC. 6. And be it enacted, That if any such corporation or

company from whom such taxes shall be due and payable on its

gross receipts or revenues as aforesaid, shall fail or neglect to pay

the same to the treasurer of the State for the space of one month

after the same shall be due and payable as aforesaid, such cor-

poration or company shall for such failure or neglect forfeit and

Forfeit.

pay to the State of Maryland an additional amount of five per

centum as penalty or damages, to be added to the said taxes so

due and unpaid, and it shall be the duty of the comptroller to

add the same to the said account, and forthwith to make out said

account and certify the same under the seal of his office, and to

cause suit to be brought for said taxes in the circuit court for

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